Auditors’ Reputation: an Analysis of Press Coverage in New Zealand

K. A. Van peursem and A. Hauriasi

Accounting Forum, 1999, vol. 23, issue 1, 93-108

Abstract: This investigation takes a new approach to analysing professional reputation by looking to the content of articles written about or including the professional auditor in the popular press. The analysis develops a taxonomy to analyse press portrayals of the auditor, evaluates those portrayals and concludes with reputational implications of the 494 articles identified in the period 1991 through 1997. It is found that, particularly in the daily publications reviewed, repetition of stories is common, stories with conflict take precedence and official documents provide a significant source of news. The study concludes that the New Zealand press coverage appears to be widely influenced by news production necessities and by the desire to entertain. As a result, the auditor is portrayed as either elite expert, or incompetent/unethical player in major news events, with subsequent reputational implications.

Date: 1999
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DOI: 10.1111/1467-6303.00006

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